The first step in scheduling your firm's peer review is providing your Administering Entity with Peer Review Information (PRI) about your firm's practice and the engagements performed during your peer review year. You will need the following information to complete your PRI.

  • Your firm's managing partner
  • Your firm's peer review contact, see Peer Review Contact
  • The names of any associations of CPA firms of which your firm might be a member.
  • Information regarding your firm's personnel, including:
    • Number of partners
    • Number of managers
    • Number of leased or per diem staff
    • Number of all other professionals
  • Whether or not your firm or members of your firm perform any accounting or auditing engagements through a joint venture, partnership, or corporate arrangement with another accountant or accounting firm?
  • The types of engagements performed under any of the following standards:
    • Statements on Auditing Standards (SASs)
    • Government Auditing Standards (GAS)
    • International Standards
    • Standards of the Public Company Accounting Oversight Board (US)
      • Number of prepared audit reports in the preceding year
      • Number of prepared attestation reports in the preceding year
      • Number of audits in which the firm performed a substantial role in the preceding year
    • Statements on Standards for Accounting and Review Services (SSARS)
    • Statements on Standards for Attestation Engagements (SSAEs)
  • Applicable independence standards for engagements performed by the firm
  • Information on which practice areas your firm practices in (e.g., employee benefit plans, governmental audits, etc.)
  • Information on which industries your firm practices in (e.g., banking, hospitals, extractive industries, etc.)
    • Which of these industries in which over ten percent of your firm’s practice hours (not subject to permanent inspection by the PCAOB) for these engagements are concentrated. If your firm does not/will not have any practice areas or industries comprising 10% or more of the firm’s practice hours for these engagements during the year, note the practice areas or industries of the firm’s three largest engagements fitting the same criteria.
  • Your firm's state board of accountancy due date (if applicable)
  • Whether your firm is a provider of quality control materials (QCM), does your firm perform the peer review of any of the users of those materials?
CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: